PROBLEMS OF THE EFFECTIVE MANAGEMENT OF THE MUNICIPAL BUDGET
Keywords:
municipal budget, public finances, budgetary procedureAbstract
The study presents major problems in the management of the municipal budget in the context of the regulations in the Republic of Bulgaria concerning the design, adoption, implementation and reporting of the municipal budget; budgetary relations and municipal debt; financial difficulties and financial recovery of municipalities. The main conclusions are focused on the municipal finance policy, and in particular local decision-making regarding the type and scope of revenues to be recruited - within the legal powers to raise local revenues; the type and scope of the services offered - in accordance with the responsibilities assigned by the national legislation.References
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